The Saint Helena Audit Service is the body that carries out financial and performance audits on behalf of the Chief Auditor.

The Chief Auditor is a statutory position. It is required by the Constitution (Section 110). The Chief Auditor’s responsibilities are set out in the Constitution

and the Public Finance Ordinance:

To promote public accountability in the public administration of St Helena

To act as adviser to the Public Accounts Committee

To undertake any function conferred on the Chief Auditor by or under any Ordinance

To do anything incidental or conducive to any of the Chief Auditor’s functions.

Constitution, Section 111 (1)

On behalf of the Legislative Council undertake an audit of the Government’s accounts

Submit for the consideration of the Legislative Council an opinion on the audit

Submit for the consideration of the Legislative Council an annual management letter

Conduct performance audits on behalf of the Legislative Council to determine whether resources have been used with proper regard to economy, efficiency

and effectiveness.

Public Finance Ordinance, Section 29 (1) and (2), paraphrased

Staff of the Saint Helena Audit Service are employed under the same administrative rules and conditions of service as apply to all public offices of SHG, but

are considered separate from SHG.

Who does the Chief Auditor report to?

The Chief Auditor’s line manager is the Governor. The Governor is responsible for the annual performance appraisal of the Chief Auditor. However, the Constitution states that the Chief Auditor is independent. Neither the Governor, Executive Council, Legislative Council or any other person may direct or

control him or staff carrying out work on his behalf.

The Chief Auditor can only be removed by a tribunal requested by the Legislative Council that determines that the Chief Auditor should be removed due to misconduct, incapacity or incompetence

The Chief Auditor’s work is reported to the Legislative Council through the Public Accounts Committee.

Who is the Public Accounts Committee?

The Public Accounts Committee is a select committee of the Legislative Council. It was formed in accordance with section 69 of the St Helena, Ascension and Tristan da Cunha Constitution and Order 23, the primary function of the committee is to objectively scrutinise how the government spends the public pound. The Public Accounts Committee is independent and is not subject to the directions and control of the Governor, the Executive Council, or any other body or authority.

Leadership

Our Leadership Team is responsible for leading and managing St Helena Audit Service (SHAS). The team manages our practice, helps maintain our high professional standards and audit quality, and provides strategic direction for the business. The team's role also includes ensuring that SHAS has the resources, people, and systems we need. The Leadership Team is responsible for ensuring that we have the right processes in place to operate our

business as effectively and efficiently as possible. We expect our clients to be effective and efficient, so we role model those expectations. The Leadership Team has oversight of our business to make sure our audit and assurance engagements result in improvements in the public sector.